Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1989 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1989 (12) TMI 74 - ITAT AMRITSARExtract: .......o be statutorily clarified by the insertion of sub-s. (3) to s. 80L of the Act, which could not be said to be amendment on the provisions by any stretch of imagination. 20. The assessee accordingly fails on two counts independent of each other though my reasons are different than the one given by the lower authorities. 21. Result Appeals dismissed.
|